{"id":17032,"date":"2026-10-17T12:59:28","date_gmt":"2026-10-17T04:59:28","guid":{"rendered":"https:\/\/blog.roboadvisor.com.tw\/?p=17032"},"modified":"2026-10-17T12:59:28","modified_gmt":"2026-10-17T04:59:28","slug":"restricted-stock-vs-employee-stock-options-taiwan","status":"publish","type":"post","link":"https:\/\/blog.roboadvisor.com.tw\/?p=17032","title":{"rendered":"\u9650\u5236\u578b\u80a1\u7968\u548c\u54e1\u5de5\u8a8d\u80a1\u6b0a\u5dee\u5728\u54ea\uff1f\u8ab2\u7a05\u3001\u96e2\u8077\u8207\u80a1\u50f9\u4e0b\u8dcc\u5c0d\u7167"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u516c\u53f8\u6cd5\u7d66\u4e86\u53f0\u7063\u4f01\u696d\u5169\u7a2e\u300c\u5148\u7d04\u5b9a\u3001\u5f8c\u514c\u73fe\u300d\u7684\u80a1\u6b0a\u734e\u916c\uff1a\u7b2c 167 \u689d\u4e4b 2 \u7684\u54e1\u5de5\u8a8d\u80a1\u6b0a\uff0c\u4ee5\u53ca\u7b2c 267 \u689d\u7b2c 9 \u9805\u7684\u9650\u5236\u54e1\u5de5\u6b0a\u5229\u65b0\u80a1\uff08\u4fd7\u7a31\u9650\u5236\u578b\u80a1\u7968\uff09<sup>[1]<\/sup>\u3002\u5169\u8005\u90fd\u7d81\u670d\u52d9\u5e74\u9650\u3001\u90fd\u5728\u65e2\u5f97\u4e4b\u5f8c\u624d\u8ab2\u7a05\uff0c\u5dee\u5225\u5728\u54e1\u5de5\u624b\u4e0a\u62ff\u5230\u7684\u662f\u300c\u8cb7\u80a1\u7968\u7684\u6b0a\u5229\u300d\u9084\u662f\u300c\u80a1\u7968\u672c\u8eab\u300d\uff0c\u9019\u4e00\u9ede\u6c7a\u5b9a\u4e86\u80a1\u50f9\u4e0b\u8dcc\u6642\u8ab0\u6703\u6b78\u96f6\u3001\u96e2\u8077\u6642\u600e\u9ebc\u6536\u56de\uff0c\u4e5f\u662f\u8a2d\u8a08<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15276\">\u4f01\u696d\u7559\u624d\u8a08\u756b<\/a>\u6642\u6700\u5e38\u88ab\u554f\u7684\u4e00\u984c\uff1b\u5169\u8005\u90fd\u53ef\u4ee5\u9078\u64c7\u7de9\u8ab2\uff0c\u7de9\u8ab2\u984d\u5ea6\u8207\u767c\u653e\u6642\u9ede\u53e6\u898b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=16813\">\u54e1\u5de5\u734e\u916c\u80a1\u7968\u7de9\u8ab2\u65b0\u5236<\/a>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u76f4\u63a5\u56de\u7b54\uff1a\u54e1\u5de5\u8a8d\u80a1\u6b0a\u662f\u4ee5\u7d04\u5b9a\u50f9\u683c\u8a8d\u8cfc\u80a1\u7968\u7684\u6b0a\u5229\uff0c\u80a1\u50f9\u9ad8\u65bc\u8a8d\u80a1\u50f9\u624d\u6709\u50f9\u503c\uff0c\u57f7\u884c\u6642\u4ee5\u300c\u57f7\u884c\u65e5\u6642\u50f9\u6e1b\u8a8d\u80a1\u50f9\u300d\u8a08\u5176\u4ed6\u6240\u5f97<sup>[4]<\/sup>\uff1b\u9650\u5236\u578b\u80a1\u7968\u662f\u516c\u53f8\u5148\u767c\u7d66\u54e1\u5de5\u7684\u65b0\u80a1\uff0c\u53ef\u4ee5\u7121\u511f\u914d\u767c<sup>[2]<\/sup>\uff0c\u9054\u6210\u65e2\u5f97\u689d\u4ef6\u7684\u53ef\u8655\u5206\u65e5\u4ee5\u300c\u6642\u50f9\u6e1b\u8a8d\u8cfc\u50f9\u300d\u8a08\u5176\u4ed6\u6240\u5f97<sup>[6]<\/sup>\u3002\u80a1\u50f9\u8dcc\u7834\u8a8d\u80a1\u50f9\uff0c\u8a8d\u80a1\u6b0a\u6b78\u96f6\uff1b\u9650\u5236\u578b\u80a1\u7968\u53ea\u662f\u8b8a\u5c11\uff0c\u4e0d\u6703\u6b78\u96f6\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u5169\u8005\u662f\u4ec0\u9ebc\uff1a\u6b0a\u5229\u548c\u80a1\u7968\u7684\u5dee\u5225<\/h2>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u8a8d\u80a1\u6b0a\u6191\u8b49\uff0c\u662f\u516c\u53f8\u8207\u54e1\u5de5\u7c3d\u8a02\u8a8d\u80a1\u6b0a\u5951\u7d04\uff0c\u7d04\u5b9a\u54e1\u5de5\u5728\u4e00\u5b9a\u671f\u9593\u5167\u53ef\u4ee5\u7528\u7d04\u5b9a\u50f9\u683c\u8a8d\u8cfc\u7279\u5b9a\u6578\u91cf\u7684\u80a1\u4efd\uff1b\u6191\u8b49\u4e0d\u5f97\u8f49\u8b93\uff0c\u7e7c\u627f\u9664\u5916\uff08\u516c\u53f8\u6cd5\u7b2c 167 \u689d\u4e4b 2\uff09<sup>[1]<\/sup>\u3002\u54e1\u5de5\u62ff\u5230\u7684\u662f\u9078\u64c7\u6b0a\uff0c\u80a1\u50f9\u6f32\u5230\u8a8d\u80a1\u50f9\u4ee5\u4e0a\u624d\u503c\u5f97\u57f7\u884c\uff0c\u57f7\u884c\u6642\u8981\u81ea\u5df1\u638f\u9322\u7e73\u8a8d\u80a1\u6b3e\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u9650\u5236\u54e1\u5de5\u6b0a\u5229\u65b0\u80a1\uff0c\u662f\u516c\u53f8\u767c\u7d66\u54e1\u5de5\u3001\u9644\u6709\u670d\u52d9\u689d\u4ef6\u6216\u7e3e\u6548\u689d\u4ef6\u7b49\u65e2\u5f97\u689d\u4ef6\u7684\u65b0\u80a1\uff0c\u689d\u4ef6\u9054\u6210\u524d\u80a1\u4efd\u6b0a\u5229\u53d7\u5230\u9650\u5236\uff08\u767c\u884c\u4eba\u52df\u96c6\u8207\u767c\u884c\u6709\u50f9\u8b49\u5238\u8655\u7406\u6e96\u5247\u7b2c 60 \u689d\u4e4b 1\uff09<sup>[2]<\/sup>\u3002\u80a1\u7968\u4e00\u958b\u59cb\u5c31\u767c\u5230\u54e1\u5de5\u540d\u4e0b\uff08\u901a\u5e38\u4ea4\u4ed8\u4fe1\u8a17\u6216\u96c6\u4fdd\u8a3b\u8a18\uff09\uff0c\u767c\u884c\u50f9\u683c\u4e0d\u53d7\u7968\u9762\u91d1\u984d\u9650\u5236\uff0c\u4e5f\u53ef\u4ee5\u7121\u511f\u914d\u767c\uff08\u540c\u6e96\u5247\u7b2c 60 \u689d\u4e4b 5\uff09<sup>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5916\u5546\u5e38\u898b\u7684 RSU\uff08restricted stock unit\uff0c\u9650\u5236\u6027\u80a1\u7968\u55ae\u4f4d\uff09\u548c\u53f0\u7063\u7684\u9650\u5236\u578b\u80a1\u7968\u4e0d\u540c\uff1aRSU \u7d66\u7684\u662f\u300c\u5230\u671f\u4ea4\u4ed8\u80a1\u7968\u7684\u627f\u8afe\u300d\uff0c\u65e2\u5f97\u6642\u624d\u4ea4\u80a1\uff1b\u53f0\u7063\u7684\u9650\u5236\u54e1\u5de5\u6b0a\u5229\u65b0\u80a1\u662f\u5148\u767c\u80a1\u7968\u3001\u518d\u89e3\u9664\u9650\u5236\u3002\u5728\u53f0\u7063\u5b50\u516c\u53f8\u4efb\u8077\u3001\u57f7\u884c\u5883\u5916\u6bcd\u516c\u53f8\u54e1\u5de5\u8a8d\u80a1\u6b0a\u7684\u54e1\u5de5\uff0c\u8ca1\u653f\u90e8\u51fd\u91cb\u6309\u7d66\u8207\u65e5\u81f3\u65e2\u5f97\u65e5\u671f\u9593\u5728\u53f0\u7063\u63d0\u4f9b\u52de\u52d9\u7684\u5929\u6578\u6bd4\u4f8b\u8a08\u7b97\u6211\u570b\u4f86\u6e90\u6240\u5f97<sup>[11]<\/sup>\uff1bRSU \u662f\u5426\u6bd4\u7167\uff0c\u500b\u6848\u8acb\u6d3d\u6703\u8a08\u5e2b\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u5c0d\u7167\u8868\uff1a\u8ab0\u80fd\u767c\u3001\u600e\u9ebc\u6c7a\u8b70\u3001\u7d81\u591a\u4e45\u3001\u600e\u9ebc\u8ab2\u7a05<\/h2>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u54e1\u5de5\u8a8d\u80a1\u6b0a\u6191\u8b49<\/th>\n<th>\u9650\u5236\u578b\u80a1\u7968\uff08\u9650\u5236\u54e1\u5de5\u6b0a\u5229\u65b0\u80a1\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6cd5\u6e90<\/td>\n<td>\u516c\u53f8\u6cd5\u7b2c 167 \u689d\u4e4b 2\uff1b\u516c\u958b\u767c\u884c\u516c\u53f8\u53e6\u4f9d\u52df\u767c\u6e96\u5247\u7b2c 52 \u689d\u81f3\u7b2c 60 \u689d<\/td>\n<td>\u516c\u53f8\u6cd5\u7b2c 267 \u689d\u7b2c 9 \u9805\u81f3\u7b2c 12 \u9805\uff1b\u516c\u958b\u767c\u884c\u516c\u53f8\u53e6\u4f9d\u52df\u767c\u6e96\u5247\u7b2c 60 \u689d\u4e4b 1 \u81f3\u7b2c 60 \u689d\u4e4b 9<\/td>\n<\/tr>\n<tr>\n<td>\u8ab0\u6c7a\u8b70<\/td>\n<td>\u8463\u4e8b\u6703\u7279\u5225\u6c7a\u8b70\uff08\u4e09\u5206\u4e4b\u4e8c\u4ee5\u4e0a\u8463\u4e8b\u51fa\u5e2d\u3001\u51fa\u5e2d\u8463\u4e8b\u904e\u534a\u6578\u540c\u610f\uff09\uff1b\u8a8d\u80a1\u50f9\u4f4e\u65bc\u767c\u884c\u65e5\u6536\u76e4\u50f9\u6642\uff0c\u9808\u7d93\u80a1\u6771\u6703\u7279\u5225\u6c7a\u8b70\uff08\u52df\u767c\u6e96\u5247\u7b2c 56 \u689d\u4e4b 1\uff09<\/td>\n<td>\u80a1\u6771\u6703\u7279\u5225\u6c7a\u8b70\uff1a\u4e09\u5206\u4e4b\u4e8c\u4ee5\u4e0a\u80a1\u4efd\u51fa\u5e2d\u3001\u51fa\u5e2d\u8868\u6c7a\u6b0a\u904e\u534a\u6578\u540c\u610f\uff1b\u516c\u958b\u767c\u884c\u516c\u53f8\u51fa\u5e2d\u4e0d\u8db3\u6642\uff0c\u53ef\u6539\u70ba\u904e\u534a\u6578\u80a1\u4efd\u51fa\u5e2d\u3001\u4e09\u5206\u4e4b\u4e8c\u4ee5\u4e0a\u540c\u610f<\/td>\n<\/tr>\n<tr>\n<td>\u54e1\u5de5\u62ff\u5230\u4ec0\u9ebc<\/td>\n<td>\u4ee5\u7d04\u5b9a\u50f9\u683c\u8cb7\u80a1\u7968\u7684\u6b0a\u5229<\/td>\n<td>\u80a1\u7968\u672c\u8eab\uff0c\u6b0a\u5229\u53d7\u9650\u5236<\/td>\n<\/tr>\n<tr>\n<td>\u54e1\u5de5\u8981\u4e0d\u8981\u51fa\u9322<\/td>\n<td>\u57f7\u884c\u6642\u7e73\u8a8d\u80a1\u6b3e<\/td>\n<td>\u53ef\u4ee5\u7121\u511f\u914d\u767c\uff08\u7b2c 60 \u689d\u4e4b 5\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u7d81\u591a\u4e45<\/td>\n<td>\u767c\u884c\u65e5\u8d77\u5c46\u6eff\u4e8c\u5e74\u5f8c\u624d\u53ef\u8acb\u6c42\u5c65\u7d04\uff0c\u5b58\u7e8c\u671f\u9593\u4e0d\u8d85\u904e\u5341\u5e74\uff08\u7b2c 54 \u689d\uff09<\/td>\n<td>\u4f9d\u767c\u884c\u8fa6\u6cd5\u7684\u65e2\u5f97\u689d\u4ef6\uff0c\u6cd5\u898f\u672a\u8a02\u6700\u4f4e\u5e74\u9650<\/td>\n<\/tr>\n<tr>\n<td>\u50f9\u683c\u898f\u5b9a<\/td>\n<td>\u4e0a\u5e02\u6ac3\u4e0d\u5f97\u4f4e\u65bc\u767c\u884c\u65e5\u6536\u76e4\u50f9\uff08\u7b2c 53 \u689d\uff09<\/td>\n<td>\u4e0d\u53d7\u7968\u9762\u91d1\u984d\u9650\u5236<\/td>\n<\/tr>\n<tr>\n<td>\u6578\u91cf\u4e0a\u9650<\/td>\n<td>\u4f9d\u7b2c 56 \u689d\u4e4b 1 \u767c\u884c\u7684\u8a8d\u80a1\u6b0a\u52a0\u9650\u5236\u578b\u80a1\u7968\u5408\u8a08\u4e0d\u8d85\u904e\u5df2\u767c\u884c\u80a1\u4efd 5%\uff1b\u518d\u52a0\u8a08\u4e00\u822c\u8a8d\u80a1\u6b0a\u4e0d\u8d85\u904e 15%\uff08\u7b2c 60 \u689d\u4e4b 8\uff09\u3002\u55ae\u4e00\u54e1\u5de5\uff1a\u524d\u8005\u5408\u8a08\u4e0d\u8d85\u904e\u5343\u5206\u4e4b\u4e09\uff0c\u518d\u52a0\u8a08\u4e00\u822c\u8a8d\u80a1\u6b0a\u4e0d\u8d85\u904e 1%\uff08\u7b2c 60 \u689d\u4e4b 9\uff09<\/td>\n<td>\u540c\u5de6<\/td>\n<\/tr>\n<tr>\n<td>\u96e2\u8077\u672a\u65e2\u5f97<\/td>\n<td>\u672a\u65e2\u5f97\u7684\u90e8\u5206\u4f9d\u8a8d\u80a1\u8fa6\u6cd5\u5931\u6548<\/td>\n<td>\u516c\u53f8\u4f9d\u767c\u884c\u8fa6\u6cd5\u6536\u56de\u6216\u6536\u8cb7\uff0c\u8996\u70ba\u672a\u767c\u884c\u80a1\u4efd\uff08\u7b2c 60 \u689d\u4e4b 1\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u80a1\u50f9\u8dcc\u7834\u6210\u672c<\/td>\n<td>\u4f4e\u65bc\u8a8d\u80a1\u50f9\u5c31\u4e0d\u6703\u57f7\u884c\uff0c\u50f9\u503c\u70ba\u96f6<\/td>\n<td>\u4ecd\u6709\u50f9\u503c\uff0c\u53ea\u662f\u8b8a\u5c11<\/td>\n<\/tr>\n<tr>\n<td>\u8ab2\u7a05\u6642\u9ede<\/td>\n<td>\u57f7\u884c\u5e74\u5ea6<\/td>\n<td>\u53ef\u8655\u5206\u65e5\u5e74\u5ea6\uff08\u65e2\u5f97\u689d\u4ef6\u9054\u6210\u65e5\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6240\u5f97\u985e\u5225<\/td>\n<td>\u5176\u4ed6\u6240\u5f97\uff1a\u57f7\u884c\u65e5\u6642\u50f9\u6e1b\u8a8d\u80a1\u50f9<\/td>\n<td>\u5176\u4ed6\u6240\u5f97\uff1a\u53ef\u8655\u5206\u65e5\u6642\u50f9\u6e1b\u8a8d\u8cfc\u50f9<\/td>\n<\/tr>\n<tr>\n<td>\u80fd\u5426\u7de9\u8ab2<\/td>\n<td>\u53ef\uff0c\u4f9d\u7522\u696d\u5275\u65b0\u689d\u4f8b\u7b2c 19 \u689d\u4e4b 1<\/td>\n<td>\u53ef\uff0c\u540c\u5de6<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8cc7\u6599\u4f86\u6e90\uff1a\u516c\u53f8\u6cd5<sup>[1]<\/sup>\u3001\u767c\u884c\u4eba\u52df\u96c6\u8207\u767c\u884c\u6709\u50f9\u8b49\u5238\u8655\u7406\u6e96\u5247\uff082026 \u5e74 6 \u6708 24 \u65e5\u4fee\u6b63\uff09<sup>[2]<\/sup>\u3001\u8ca1\u653f\u90e8\u4ee4<sup>[4][5][6]<\/sup>\u3002\u4e0a\u8868\u7684\u767c\u884c\u7e3d\u6578\u3001\u55ae\u4e00\u54e1\u5de5\u4e0a\u9650\u8207\u50f9\u683c\u898f\u5b9a\uff0c\u9069\u7528\u65bc\u516c\u958b\u767c\u884c\u516c\u53f8\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u65e2\u5f97\u689d\u4ef6\u8207\u96e2\u8077\uff1a\u672a\u65e2\u5f97\u7684\u90e8\u5206\u600e\u9ebc\u8655\u7406<\/h2>\n\n<p class=\"wp-block-paragraph\">\u9650\u5236\u578b\u80a1\u7968\u7684\u767c\u884c\u8fa6\u6cd5\u5fc5\u9808\u5beb\u660e\u65e2\u5f97\u689d\u4ef6\uff0c\u4ee5\u53ca\u54e1\u5de5\u672a\u9054\u65e2\u5f97\u689d\u4ef6\u6216\u767c\u751f\u7e7c\u627f\u6642\u600e\u9ebc\u8655\u7406\uff08\u52df\u767c\u6e96\u5247\u7b2c 60 \u689d\u4e4b 4\uff09<sup>[2]<\/sup>\u3002\u54e1\u5de5\u5728\u65e2\u5f97\u524d\u96e2\u8077\uff0c\u516c\u53f8\u4f9d\u8fa6\u6cd5\u6536\u56de\uff08\u7121\u511f\u914d\u767c\u8005\u901a\u5e38\u7121\u511f\u6536\u56de\uff09\u6216\u4f9d\u767c\u884c\u50f9\u683c\u6536\u8cb7\uff0c\u6536\u56de\u7684\u80a1\u4efd\u8996\u70ba\u672a\u767c\u884c\u80a1\u4efd\u4e26\u8fa6\u7406\u8b8a\u66f4\u767b\u8a18\uff0c\u4e0d\u53d7\u516c\u53f8\u6cd5\u7b2c 167 \u689d\u7b2c 1 \u9805\u4e0d\u5f97\u6536\u8cb7\u81ea\u5df1\u80a1\u4efd\u7684\u9650\u5236\uff08\u7b2c 60 \u689d\u4e4b 1\uff09<sup>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u8a8d\u80a1\u6b0a\u7684\u8655\u7406\u5beb\u5728\u8a8d\u80a1\u8fa6\u6cd5\u88e1\u3002\u5e38\u898b\u505a\u6cd5\u662f\u5df2\u65e2\u5f97\u3001\u5c1a\u672a\u57f7\u884c\u7684\u90e8\u5206\u7d66\u4e00\u6bb5\u671f\u9593\u884c\u4f7f\uff0c\u672a\u65e2\u5f97\u7684\u90e8\u5206\u5931\u6548\uff1b\u9000\u4f11\u3001\u8077\u707d\u3001\u8eab\u6545\u5247\u53e6\u8a02\u689d\u6b3e\u3002\u516c\u958b\u767c\u884c\u516c\u53f8\u7684\u8a8d\u80a1\u6b0a\u767c\u884c\u65e5\u8d77\u6eff\u4e8c\u5e74\u624d\u53ef\u5c65\u7d04\uff08\u7b2c 54 \u689d\uff09<sup>[2]<\/sup>\uff0c\u6240\u4ee5\u670d\u52d9\u672a\u6eff\u4e8c\u5e74\u5c31\u96e2\u958b\u7684\u4eba\uff0c\u901a\u5e38\u4e00\u5f35\u4e5f\u57f7\u884c\u4e0d\u5230\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5df2\u7d93\u65e2\u5f97\u3001\u62ff\u5230\u624b\u7684\u80a1\u7968\uff0c\u96e2\u8077\u4e0d\u5f71\u97ff\u6240\u6709\u6b0a\u3002\u5982\u679c\u7576\u521d\u9078\u4e86\u7de9\u8ab2\uff0c\u8981\u6ce8\u610f\u300c\u6301\u80a1\u4e26\u670d\u52d9\u6eff\u4e8c\u5e74\u300d\u7684\u898f\u5b9a\uff1a\u672a\u6eff\u4e8c\u5e74\u5c31\u8f49\u8b93\uff0c\u4ee5\u5168\u90e8\u8f49\u8b93\u50f9\u683c\u8ab2\u7a05\uff1b\u9019\u90e8\u5206\u5728<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=16813\">\u7de9\u8ab2\u65b0\u5236<\/a>\u4e00\u7bc7\u6709\u56db\u7a2e\u60c5\u5883\u8a66\u7b97\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u8ab2\u7a05\uff1a\u6642\u9ede\u3001\u6240\u5f97\u985e\u5225\u8207\u6642\u50f9<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u5169\u7a2e\u5de5\u5177\u7684\u54e1\u5de5\u6240\u5f97\uff0c\u8ca1\u653f\u90e8\u90fd\u5b9a\u6027\u70ba\u6240\u5f97\u7a05\u6cd5\u7b2c 14 \u689d\u7b2c 1 \u9805\u7b2c 10 \u985e\u7684\u5176\u4ed6\u6240\u5f97<\/strong><sup>[3][4][6]<\/sup>\uff0c\u548c\u54e1\u5de5\u916c\u52de\u80a1\u7968\u5217\u85aa\u8cc7\u6240\u5f97\u4e0d\u540c\u3002<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u54e1\u5de5\u8a8d\u80a1\u6b0a\uff1a\u57f7\u884c\u5e74\u5ea6\uff0c\u4ee5\u57f7\u884c\u65e5\u6a19\u7684\u80a1\u7968\u6642\u50f9\u8d85\u904e\u8a8d\u80a1\u50f9\u683c\u7684\u5dee\u984d\u8a08\u5176\u4ed6\u6240\u5f97\uff1b\u516c\u53f8\u514d\u6263\u7e73\uff0c\u5217\u55ae\u7533\u5831\u4e26\u586b\u767c\u514d\u6263\u7e73\u6191\u55ae\uff08\u8ca1\u653f\u90e8 2004 \u5e74 4 \u6708 30 \u65e5\u53f0\u8ca1\u7a05\u5b57\u7b2c 0930451436 \u865f\u4ee4\uff09<sup>[4]<\/sup>\u3002<\/li>\n<li>\u9650\u5236\u578b\u80a1\u7968\uff1a\u53d7\u9650\u5236\u7684\u662f\u80a1\u7968\u8f49\u8b93\u6b0a\u6642\uff0c\u4ee5\u65e2\u5f97\u689d\u4ef6\u9054\u6210\u65e5\u70ba\u53ef\u8655\u5206\u65e5\uff0c\u8a08\u7b97\u5176\u4ed6\u6240\u5f97\uff1b\u96c6\u4fdd\u8005\u70ba\u96c6\u4fdd\u7d50\u7b97\u6240\u89e3\u9664\u9650\u5236\u8a3b\u8a18\u4e4b\u65e5\uff0c\u4fe1\u8a17\u4fdd\u7ba1\u8005\u70ba\u53d7\u8a17\u4eba\u64a5\u5165\u54e1\u5de5\u5e33\u6236\u4e4b\u65e5\uff08\u8ca1\u653f\u90e8 2012 \u5e74 7 \u6708 11 \u65e5\u53f0\u8ca1\u7a05\u5b57\u7b2c 10100549471 \u865f\u4ee4\uff0c2025 \u5e74 11 \u6708 12 \u65e5\u4fee\u6b63\uff09<sup>[6]<\/sup>\u3002\u6642\u50f9\u8a08\u7b97\uff0c\u4ee4\u6587\u6307\u793a\u53c3\u7167\u8ca1\u653f\u90e8 2008 \u5e74\u30012011 \u5e74\u5169\u4efd\u4ee4\u51fd\uff1b\u9019\u5169\u4efd\u4ee4\u51fd\u5168\u6587\u672c\u6587\u672a\u67e5\u5230\uff0c\u500b\u6848\u8acb\u6d3d\u6703\u8a08\u5e2b\u3002<\/li>\n<li>\u6642\u50f9\u600e\u9ebc\u53d6\uff08\u54e1\u5de5\u8a8d\u80a1\u6b0a\u8207\u5eab\u85cf\u80a1\uff09\uff1a\u8ca1\u653f\u90e8 2012 \u5e74 5 \u6708 24 \u65e5\u4ee4\u898f\u5b9a\uff0c\u4e0a\u5e02\u6ac3\u80a1\u7968\u7528\u57f7\u884c\u65e5\u6216\u4ea4\u4ed8\u65e5\u7684\u6536\u76e4\u50f9\uff1b\u8208\u6ac3\u7528\u7576\u65e5\u52a0\u6b0a\u5e73\u5747\u6210\u4ea4\u50f9\uff1b\u672a\u4e0a\u5e02\u6ac3\u4e14\u975e\u8208\u6ac3\uff0c\u7528\u524d\u4e00\u5e74\u5167\u6700\u8fd1\u4e00\u671f\u7d93\u6703\u8a08\u5e2b\u67e5\u6838\u7c3d\u8b49\u8ca1\u5831\u7684\u6bcf\u80a1\u6de8\u503c<sup>[5]<\/sup>\u3002<\/li>\n<li>\u65e2\u5f97\u4e4b\u5f8c\u518d\u8ce3\u51fa\uff1a\u8ce3\u50f9\u548c\u53d6\u5f97\u6642\u50f9\u4e4b\u9593\u7684\u5dee\u984d\u5c6c\u8b49\u5238\u4ea4\u6613\u6240\u5f97\uff0c\u76ee\u524d\u505c\u6b62\u8ab2\u5fb5\u6240\u5f97\u7a05<sup>[4]<\/sup>\u3002<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u5be6\u52d9\u4e0a\uff0c\u53d6\u5f97\u7576\u5e74\u624b\u4e0a\u6c92\u6709\u8ce3\u80a1\u7684\u73fe\u91d1\uff0c\u537b\u8981\u5148\u7e73\u7a05\uff0c\u662f\u80a1\u6b0a\u734e\u916c\u6700\u5e38\u88ab\u62b1\u6028\u7684\u5730\u65b9\u3002\u7522\u696d\u5275\u65b0\u689d\u4f8b\u7b2c 19 \u689d\u4e4b 1 \u8b93\u54e1\u5de5\u53ef\u4ee5\u9078\u64c7\u7de9\u8ab2\uff0c2027 \u5e74\u8d77\u5168\u5e74\u984d\u5ea6\u63d0\u9ad8\u5230 1,000 \u842c\u5143\uff0c\u7d30\u7bc0\u898b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=16813\">\u7de9\u8ab2\u65b0\u5236<\/a>\u3002\u5404\u9805\u7a05\u52d9\u4ee5\u6240\u5728\u5730\u570b\u7a05\u5c40\u8a8d\u5b9a\u70ba\u6e96\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u4e8c\u4ee3\u5065\u4fdd\u8981\u4e0d\u8981\u6263\u88dc\u5145\u4fdd\u8cbb<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa\u6cd5\u7b2c 31 \u689d\u5217\u8209\u7684\u88dc\u5145\u4fdd\u8cbb\u9805\u76ee\u6709\u516d\u9805\uff1a\u9ad8\u984d\u734e\u91d1\u3001\u517c\u8077\u85aa\u8cc7\u3001\u57f7\u884c\u696d\u52d9\u6536\u5165\u3001\u80a1\u5229\u3001\u5229\u606f\u3001\u79df\u91d1<sup>[7]<\/sup>\u3002\u54e1\u5de5\u8a8d\u80a1\u6b0a\u8207\u9650\u5236\u578b\u80a1\u7968\u7684\u6240\u5f97\u5c6c\u5176\u4ed6\u6240\u5f97\uff0c\u4e0d\u5728\u516d\u9805\u4e4b\u5167\uff1b\u5065\u4fdd\u7f72\u7684\u6263\u8cbb\u5be6\u52d9\u624b\u518a\u672a\u5c31\u9019\u5169\u7a2e\u5de5\u5177\u55ae\u7368\u8aaa\u660e\uff0c\u500b\u6848\u4ee5\u5065\u4fdd\u7f72\u8a8d\u5b9a\u70ba\u6e96\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u54e1\u5de5\u916c\u52de\u80a1\u7968\u5c6c\u85aa\u8cc7\u6240\u5f97\uff0c\u5065\u4fdd\u7f72\u5c0d\u734e\u91d1\u7684\u5b9a\u7fa9\u662f\u5c6c\u85aa\u8cc7\u6536\u5165\u3001\u5177\u734e\u52f5\u6027\u8cea\u7684\u7d66\u4e88\uff08\u4f8b\u5982\u7d05\u5229\uff09\uff0c\u6240\u4ee5\u901a\u5e38\u6703\u8a08\u5165\u734e\u91d1\u7d2f\u8a08\uff0c\u5168\u5e74\u8d85\u904e\u7576\u6708\u6295\u4fdd\u91d1\u984d 4 \u500d\u7684\u90e8\u5206\u6263 2.11%<sup>[7]<\/sup>\u3002\u65e2\u5f97\u5f8c\u6301\u6709\u671f\u9593\u914d\u5230\u7684\u80a1\u5229\uff0c\u5247\u4f9d\u80a1\u5229\u6240\u5f97\u8a08\u6536\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u516c\u53f8\u7684\u5e33\uff1aIFRS 2 \u5728\u65e2\u5f97\u671f\u9593\u8a8d\u5217\u8cbb\u7528<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5169\u7a2e\u5de5\u5177\u516c\u53f8\u90fd\u4e0d\u4ed8\u73fe\u91d1\uff0c\u5e33\u4e0a\u4ecd\u8981\u8a8d\u5217\u8cbb\u7528\u3002IFRS 2\u3008\u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u3009\u898f\u5b9a\uff0c\u6b0a\u76ca\u4ea4\u5272\u7684\u80a1\u4efd\u57fa\u790e\u7d66\u4ed8\u4ee5\u7d66\u8207\u65e5\u7684\u6b0a\u76ca\u5546\u54c1\u516c\u5141\u50f9\u503c\u8861\u91cf\uff0c\u5728\u65e2\u5f97\u671f\u9593\u5206\u6524\u8a8d\u5217\u70ba\u8cbb\u7528<sup>[8]<\/sup>\uff1b\u8ca1\u653f\u90e8 2012 \u5e74\u4ee4\u4e5f\u63a1\u76f8\u540c\u505a\u6cd5\uff0c\u516c\u53f8\u4ee5\u7d66\u8207\u65e5\u50f9\u503c\u65bc\u65e2\u5f97\u671f\u9593\u8a8d\u5217\u85aa\u8cc7\u8cbb\u7528<sup>[9]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u7d66\u8207\u65e5\u4e4b\u5f8c\u80a1\u50f9\u600e\u9ebc\u8b8a\uff0c\u4e0d\u6703\u6539\u8b8a\u5df2\u8a8d\u5217\u7684\u8cbb\u7528\uff1b\u54e1\u5de5\u56e0\u672a\u9054\u670d\u52d9\u689d\u4ef6\u96e2\u8077\u3001\u6b0a\u76ca\u6c92\u6709\u65e2\u5f97\uff0c\u7d2f\u8a08\u8a8d\u5217\u7684\u8cbb\u7528\u53ef\u4ee5\u8ff4\u8f49\u3002\u53e6\u4e00\u500b\u6210\u672c\u662f\u7a00\u91cb\uff1a\u9650\u5236\u578b\u80a1\u7968\u662f\u65b0\u80a1\uff0c\u8a8d\u80a1\u6b0a\u57f7\u884c\u6642\u4e5f\u591a\u534a\u767c\u65b0\u80a1\uff0c\u80a1\u6771\u6301\u80a1\u6bd4\u4f8b\u6703\u4e0b\u964d\uff0c\u6240\u4ee5\u52df\u767c\u6e96\u5247\u624d\u8a02\u4e86 5% \u8207 15% \u7684\u7e3d\u91cf\u4e0a\u9650<sup>[2]<\/sup>\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u540c\u4e00\u4f4d\u54e1\u5de5\u7684\u8a66\u7b97\uff1a\u80a1\u50f9\u6f32\u3001\u5e73\u3001\u8dcc\u8207\u63d0\u524d\u96e2\u8077<\/h2>\n\n<p class=\"wp-block-paragraph\">\u5047\u8a2d\u67d0\u4e0a\u5e02\u516c\u53f8\u7d66\u4e00\u4f4d\u7814\u767c\u4e3b\u7ba1\u5169\u7a2e\u65b9\u6848\u64c7\u4e00\uff0c\u7d66\u8207\u65e5\u80a1\u50f9 100 \u5143\uff0c\u5169\u6848\u5728\u516c\u53f8\u5e33\u4e0a\u7684\u8cbb\u7528\u76f8\u540c\uff08\u8a66\u7b97\uff0c\u4e0d\u4fdd\u8b49\uff0c\u975e\u7a05\u52d9\u5efa\u8b70\uff09\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u7532\u6848\uff0c\u54e1\u5de5\u8a8d\u80a1\u6b0a 10,000 \u55ae\u4f4d\uff0c\u8a8d\u80a1\u50f9 100 \u5143\uff08\u4e0d\u4f4e\u65bc\u767c\u884c\u65e5\u6536\u76e4\u50f9\uff09\uff0c\u6eff\u4e8c\u5e74\u53ef\u57f7\u884c\uff1b\u5047\u8a2d\u6bcf\u55ae\u4f4d\u7d66\u8207\u65e5\u516c\u5141\u50f9\u503c 30 \u5143\uff0c\u6703\u8a08\u8cbb\u7528 30 \u842c\u5143\u3002<\/li>\n<li>\u4e59\u6848\uff0c\u9650\u5236\u578b\u80a1\u7968 3,000 \u80a1\uff0c\u7121\u511f\u914d\u767c\uff0c\u670d\u52d9\u6eff\u4e8c\u5e74\u65e2\u5f97\uff1b\u6703\u8a08\u8cbb\u7528 3,000 \u00d7 100 \u5143\uff1d30 \u842c\u5143\u3002<\/li>\n<li>\u5169\u6848\u90fd\u5728\u7b2c 2 \u5e74\u5e95\u65e2\u5f97\uff0c\u7532\u6848\u5728\u7b2c 3 \u5e74\u521d\u57f7\u884c\uff1b\u6240\u5f97\u9069\u7528\u908a\u969b\u7a05\u7387\u5047\u8a2d 20%\uff0c\u4e0d\u9078\u7de9\u8ab2\uff0c\u4e0d\u8a08\u8b49\u4ea4\u7a05\u8207\u624b\u7e8c\u8cbb\u3002<\/li>\n<\/ul>\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>\u65e2\u5f97\u6216\u57f7\u884c\u6642\u80a1\u50f9<\/th>\n<th style=\"text-align: right;\">\u4e59\u6848 \u9650\u5236\u578b\u80a1\u7968\u6240\u5f97<\/th>\n<th style=\"text-align: right;\">\u4e59\u6848 \u7a05\u984d<\/th>\n<th style=\"text-align: right;\">\u4e59\u6848 \u7a05\u5f8c\u50f9\u503c<\/th>\n<th style=\"text-align: right;\">\u7532\u6848 \u8a8d\u80a1\u6b0a\u6240\u5f97<\/th>\n<th style=\"text-align: right;\">\u7532\u6848 \u7a05\u984d<\/th>\n<th style=\"text-align: right;\">\u7532\u6848 \u7a05\u5f8c\u50f9\u503c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>150 \u5143\uff08\u6f32 50%\uff09<\/td>\n<td style=\"text-align: right;\">45 \u842c<\/td>\n<td style=\"text-align: right;\">9 \u842c<\/td>\n<td style=\"text-align: right;\">36 \u842c<\/td>\n<td style=\"text-align: right;\">50 \u842c<\/td>\n<td style=\"text-align: right;\">10 \u842c<\/td>\n<td style=\"text-align: right;\">40 \u842c\uff08\u57f7\u884c\u6642\u8981\u5148\u7e73\u8a8d\u80a1\u6b3e 100 \u842c\uff09<\/td>\n<\/tr>\n<tr>\n<td>100 \u5143\uff08\u6301\u5e73\uff09<\/td>\n<td style=\"text-align: right;\">30 \u842c<\/td>\n<td style=\"text-align: right;\">6 \u842c<\/td>\n<td style=\"text-align: right;\">24 \u842c<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<\/tr>\n<tr>\n<td>70 \u5143\uff08\u8dcc 30%\uff09<\/td>\n<td style=\"text-align: right;\">21 \u842c<\/td>\n<td style=\"text-align: right;\">4.2 \u842c<\/td>\n<td style=\"text-align: right;\">16.8 \u842c<\/td>\n<td style=\"text-align: right;\">0\uff08\u4e0d\u57f7\u884c\uff09<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<\/tr>\n<tr>\n<td>\u7b2c 1 \u5e74\u5c31\u96e2\u8077<\/td>\n<td style=\"text-align: right;\">0\uff08\u516c\u53f8\u4f9d\u8fa6\u6cd5\u6536\u56de\uff09<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<td style=\"text-align: right;\">0\uff08\u672a\u65e2\u5f97\u5931\u6548\uff09<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<td style=\"text-align: right;\">0<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">\u8a08\u7b97\uff1a\u4e59\u6848\u6240\u5f97\uff1d\u80a1\u50f9 \u00d7 3,000 \u80a1\uff08\u8a8d\u8cfc\u50f9 0\uff09\uff1b\u7532\u6848\u6240\u5f97\uff1d\uff08\u80a1\u50f9 \u2212 100\uff09\u00d7 10,000 \u55ae\u4f4d\uff0c\u80a1\u50f9\u4e0d\u9ad8\u65bc 100 \u5143\u6642\u4e0d\u6703\u57f7\u884c\u3002\u7a05\u984d\uff1d\u6240\u5f97 \u00d7 20%\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u5f9e\u8868\u4e0a\u53ef\u4ee5\u8b80\u51fa\u4e09\u4ef6\u4e8b\uff1a<\/p>\n\n<ol class=\"wp-block-list\">\n<li>\u5169\u6848\u7684\u516c\u53f8\u6210\u672c\u4e00\u6a23\uff0c\u54e1\u5de5\u62ff\u5230\u7684\u537b\u5dee\u5f88\u591a\u3002\u80a1\u50f9\u8981\u6f32\u5230\u7d04 143 \u5143\u4ee5\u4e0a\uff083,000 \u00d7 P\uff1d10,000 \u00d7\uff08P \u2212 100\uff09\uff09\uff0c\u8a8d\u80a1\u6b0a\u624d\u6bd4\u9650\u5236\u578b\u80a1\u7968\u5212\u7b97\uff1b\u4f4e\u65bc\u9019\u500b\u50f9\u4f4d\uff0c\u9650\u5236\u578b\u80a1\u7968\u8f03\u6709\u5229\u3002<\/li>\n<li>\u80a1\u50f9\u6301\u5e73\u6216\u4e0b\u8dcc\u6642\uff0c\u8a8d\u80a1\u6b0a\u6b78\u96f6\uff0c\u7559\u624d\u6548\u679c\u4e5f\u8ddf\u8457\u6d88\u5931\uff1b\u9650\u5236\u578b\u80a1\u7968\u4ecd\u6709\u50f9\u503c\uff0c\u7d81\u4eba\u7684\u529b\u9053\u5728\u80a1\u50f9\u4e0b\u8dcc\u6642\u6bd4\u8f03\u7a69\u3002<\/li>\n<li>\u8a8d\u80a1\u6b0a\u8981\u5148\u62ff\u51fa 100 \u842c\u5143\u8a8d\u80a1\u6b3e\uff0c\u52a0\u4e0a 10 \u842c\u5143\u7a05\uff1b\u9650\u5236\u578b\u80a1\u7968\u4e0d\u7528\u51fa\u9322\uff0c\u4f46\u65e2\u5f97\u7576\u5e74\u8981\u7e73 9 \u842c\u5143\u7a05\uff0c\u624b\u4e0a\u537b\u6c92\u6709\u8ce3\u80a1\u7684\u73fe\u91d1\uff0c\u9019\u5c31\u662f\u7de9\u8ab2\u8981\u89e3\u6c7a\u7684\u554f\u984c\u3002<\/li>\n<\/ol>\n\n<h2 class=\"wp-block-heading\">\u80a1\u50f9\u8dcc\u4e86\u600e\u9ebc\u8fa6<\/h2>\n\n<p class=\"wp-block-paragraph\">\u8a8d\u80a1\u6b0a\u8dcc\u7834\u8a8d\u80a1\u50f9\uff08\u4fd7\u7a31\u50f9\u5916\uff09\uff0c\u54e1\u5de5\u4e0d\u57f7\u884c\u5c31\u6c92\u6709\u6240\u5f97\u3001\u4e5f\u4e0d\u7528\u7e73\u7a05\uff0c\u4f46\u9019\u6279\u8a8d\u80a1\u6b0a\u5be6\u969b\u4e0a\u5df2\u7d93\u5931\u53bb\u7559\u624d\u4f5c\u7528\u3002\u8a8d\u80a1\u50f9\u683c\u901a\u5e38\u53ea\u4f9d\u767c\u884c\u8fa6\u6cd5\u6240\u5217\u7684\u4e8b\u7531\uff08\u4f8b\u5982\u9664\u6b0a\u3001\u9664\u606f\uff09\u8abf\u6574\uff0c\u4e0d\u6703\u56e0\u70ba\u80a1\u50f9\u4e0b\u8dcc\u81ea\u52d5\u8abf\u4f4e\uff1b\u516c\u958b\u767c\u884c\u516c\u53f8\u8981\u4ee5\u4f4e\u65bc\u767c\u884c\u65e5\u6536\u76e4\u50f9\u91cd\u65b0\u767c\u884c\uff0c\u9808\u7d93\u80a1\u6771\u6703\u7279\u5225\u6c7a\u8b70\uff08\u52df\u767c\u6e96\u5247\u7b2c 56 \u689d\u4e4b 1\uff09<sup>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u9650\u5236\u578b\u80a1\u7968\u8dcc\u50f9\u6642\uff0c\u54e1\u5de5\u7684\u6240\u5f97\u4ee5\u53ef\u8655\u5206\u65e5\u6642\u50f9\u8a08\u7b97\uff0c\u8dcc\u8d8a\u591a\u3001\u7a05\u8d8a\u5c11\u3002\u6bd4\u8f03\u9ebb\u7169\u7684\u662f\u65e2\u5f97\u4e4b\u5f8c\u624d\u8dcc\uff1a\u7a05\u5df2\u7d93\u4f9d\u65e2\u5f97\u6642\u7684\u9ad8\u50f9\u7b97\uff0c\u80a1\u7968\u537b\u7e2e\u6c34\u4e86\u3002\u9019\u6b63\u662f\u7522\u696d\u5275\u65b0\u689d\u4f8b\u7de9\u8ab2\u300c\u6301\u80a1\u4e26\u670d\u52d9\u6eff\u4e8c\u5e74\uff0c\u4ee5\u53d6\u5f97\u6642\u50f9\u8207\u8f49\u8b93\u50f9\u683c\u53d6\u4f4e\u8005\u8ab2\u7a05\u300d\u7684\u7528\u8655\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u672a\u4e0a\u5e02\u516c\u53f8\u80fd\u4e0d\u80fd\u7528<\/h2>\n\n<p class=\"wp-block-paragraph\">\u53ef\u4ee5\u3002\u516c\u53f8\u6cd5\u7b2c 167 \u689d\u4e4b 2 \u8207\u7b2c 267 \u689d\u7b2c 9 \u9805\u7684\u9069\u7528\u5c0d\u8c61\u4e0d\u9650\u516c\u958b\u767c\u884c\u516c\u53f8\uff0c\u975e\u516c\u958b\u767c\u884c\u516c\u53f8\u4e5f\u80fd\u4f9d\u8463\u4e8b\u6703\u6216\u80a1\u6771\u6703\u7279\u5225\u6c7a\u8b70\u767c\u884c<sup>[1]<\/sup>\uff1b\u52df\u767c\u6e96\u5247\u7684\u767c\u884c\u7e3d\u6578\u3001\u55ae\u4e00\u54e1\u5de5\u4e0a\u9650\u8207\u50f9\u683c\u898f\u5b9a\uff0c\u898f\u7bc4\u5c0d\u8c61\u662f\u516c\u958b\u767c\u884c\u516c\u53f8<sup>[2]<\/sup>\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u672a\u4e0a\u5e02\u516c\u53f8\u8981\u591a\u60f3\u5169\u4ef6\u4e8b\uff1a\u4e00\u662f\u6642\u50f9\u7528\u6bcf\u80a1\u6de8\u503c\u8a08\u7b97<sup>[5]<\/sup>\uff0c\u54e1\u5de5\u7684\u7a05\u8ca0\u901a\u5e38\u8f03\u4f4e\uff1b\u4e8c\u662f\u80a1\u7968\u6c92\u6709\u516c\u958b\u5e02\u5834\uff0c\u54e1\u5de5\u8981\u7b49\u5230\u4e0a\u5e02\u3001\u88ab\u4f75\u8cfc\u6216\u516c\u53f8\u8cb7\u56de\u624d\u80fd\u8b8a\u73fe\u3002\u8aaa\u660e\u6703\u4e0a\u628a\u300c\u4ec0\u9ebc\u6642\u5019\u80fd\u63db\u6210\u73fe\u91d1\u300d\u8b1b\u6e05\u695a\uff0c\u6bd4\u5f37\u8abf\u5e33\u9762\u50f9\u503c\u91cd\u8981\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u548c\u5eab\u85cf\u80a1\u3001\u54e1\u5de5\u916c\u52de\u80a1\u7968\u3001\u54e1\u5de5\u6301\u80a1\u4fe1\u8a17\u5dee\u5728\u54ea<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>\u5eab\u85cf\u80a1\u8f49\u8b93\u54e1\u5de5\uff1a\u516c\u53f8\u8cb7\u56de\u81ea\u5df1\u7684\u80a1\u4efd\u518d\u8f49\u8b93\u7d66\u54e1\u5de5\uff0c\u4e0d\u767c\u65b0\u80a1\u3002\u4e00\u822c\u516c\u53f8\u4f9d\u516c\u53f8\u6cd5\u7b2c 167 \u689d\u4e4b 1 \u5728\u5df2\u767c\u884c\u80a1\u4efd 5% \u5167\u8cb7\u56de\u3001\u4e09\u5e74\u5167\u8f49\u8b93<sup>[1]<\/sup>\uff1b\u4e0a\u5e02\u6ac3\u516c\u53f8\u4f9d\u8b49\u5238\u4ea4\u6613\u6cd5\u7b2c 28 \u689d\u4e4b 2 \u53ef\u8cb7\u56de\u5230 10%\u3001\u4e94\u5e74\u5167\u8f49\u8b93<sup>[10]<\/sup>\u3002\u54e1\u5de5\u4ee5\u4ea4\u4ed8\u80a1\u7968\u65e5\u6642\u50f9\u8d85\u904e\u8a8d\u80a1\u50f9\u683c\u7684\u5dee\u984d\u8a08\u5176\u4ed6\u6240\u5f97\uff1b\u516c\u53f8\u9650\u5236\u54e1\u5de5\u4e00\u5b9a\u671f\u9593\u4e0d\u5f97\u8f49\u8b93\uff08\u6700\u9577\u4e8c\u5e74\uff0c\u516c\u53f8\u6cd5\u7b2c 167 \u689d\u4e4b 3\uff09\u6642\uff0c\u6539\u4ee5\u9650\u5236\u671f\u6eff\u7fcc\u65e5\u7684\u53ef\u8655\u5206\u65e5\u8a08\u7b97<sup>[1][5]<\/sup>\u3002<\/li>\n<li>\u54e1\u5de5\u916c\u52de\u80a1\u7968\uff1a\u7ae0\u7a0b\u8a02\u660e\u4ee5\u7372\u5229\u7684\u5b9a\u984d\u6216\u6bd4\u7387\u5206\u6d3e\uff0c\u8463\u4e8b\u6703\u7279\u5225\u6c7a\u8b70\u4ee5\u80a1\u7968\u6216\u73fe\u91d1\u767c\u653e\uff08\u516c\u53f8\u6cd5\u7b2c 235 \u689d\u4e4b 1\uff09<sup>[1]<\/sup>\u3002\u767c\u7684\u662f\u7576\u5e74\u5ea6\u7372\u5229\u7684\u5206\u7d05\uff0c\u6c92\u6709\u65e2\u5f97\u689d\u4ef6\uff0c\u54e1\u5de5\u5217\u85aa\u8cc7\u6240\u5f97\uff0c\u7559\u624d\u6548\u679c\u6bd4\u524d\u5169\u8005\u77ed\u3002<\/li>\n<li>\u54e1\u5de5\u6301\u80a1\u4fe1\u8a17\uff1a\u54e1\u5de5\u6bcf\u6708\u81ea\u63d0\u3001\u516c\u53f8\u63d0\u64a5\u734e\u52f5\u91d1\uff0c\u4fe1\u8a17\u9280\u884c\u5b9a\u671f\u8cb7\u9032\u81ea\u5bb6\u80a1\u7968\uff0c\u7d66\u5168\u9ad4\u54e1\u5de5\u53c3\u52a0\uff1b\u8a73\u898b<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15328\">\u54e1\u5de5\u6301\u80a1\u4fe1\u8a17\u5b8c\u5168\u89e3\u6790<\/a>\u3002<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u9650\u5236\u578b\u80a1\u7968\u3001\u8a8d\u80a1\u6b0a\u3001\u6301\u80a1\u4fe1\u8a17\u4e09\u8005\u7684\u5171\u540c\u9ede\uff0c\u662f\u54e1\u5de5\u7684\u85aa\u6c34\u548c\u8cc7\u7522\u90fd\u62bc\u5728\u540c\u4e00\u5bb6\u516c\u53f8\u3002\u5e38\u898b\u7684\u642d\u914d\u662f\uff1a\u95dc\u9375\u4eba\u624d\u7d66\u80a1\u6b0a\u734e\u916c\uff0c\u5168\u9ad4\u54e1\u5de5\u53e6\u7d66\u4e00\u500b\u53ef\u5206\u6563\u6295\u8cc7\u7684\u9577\u671f\u5236\u5ea6\uff0c\u4f8b\u5982<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15332\">\u54e1\u5de5\u798f\u5132\u4fe1\u8a17<\/a>\u3002\u5404\u5de5\u5177\u7684\u516c\u53f8\u6210\u672c\u8207\u54e1\u5de5\u5be6\u5f97\uff0c\u56de\u5230<a href=\"https:\/\/blog.roboadvisor.com.tw\/?p=15276\">\u7559\u624d\u8a08\u756b<\/a>\u4e3b\u9801\u7684\u4e03\u7a2e\u5de5\u5177\u6bd4\u8f03\u8868\u5c0d\u7167\u3002<\/p>\n\n<h2 class=\"wp-block-heading\">\u5e38\u898b\u554f\u984c<\/h2>\n\n<h3 class=\"wp-block-heading\">\u9650\u5236\u578b\u80a1\u7968\u96e2\u8077\u6703\u88ab\u6536\u56de\u55ce\uff1f<\/h3>\n\n<p class=\"wp-block-paragraph\">\u672a\u9054\u65e2\u5f97\u689d\u4ef6\u7684\u90e8\u5206\uff0c\u516c\u53f8\u4f9d\u767c\u884c\u8fa6\u6cd5\u6536\u56de\u6216\u6536\u8cb7\uff0c\u6536\u56de\u5f8c\u8996\u70ba\u672a\u767c\u884c\u80a1\u4efd\uff08\u52df\u767c\u6e96\u5247\u7b2c 60 \u689d\u4e4b 1\uff09<sup>[2]<\/sup>\u3002\u5df2\u7d93\u65e2\u5f97\u7684\u80a1\u7968\u5c6c\u65bc\u54e1\u5de5\uff0c\u96e2\u8077\u4e0d\u6703\u88ab\u6536\u56de\u3002<\/p>\n\n<h3 class=\"wp-block-heading\">\u9650\u5236\u578b\u80a1\u7968\u8981\u7e73\u4ec0\u9ebc\u7a05\uff1f<\/h3>\n\n<p 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\u865f\u4ee4\uff09\u3002\u8ca1\u653f\u90e8\u4e3b\u7ba1\u6cd5\u898f\u5171\u7528\u7cfb\u7d71\u3002https:\/\/law-out.mof.gov.tw\/LawContent.aspx?id=GL009012<\/li>\n<li>\u5168\u6c11\u5065\u5eb7\u4fdd\u96aa\u6cd5\u7b2c 31 \u689d\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=L0060001&amp;flno=31<\/li>\n<li>IFRS Foundation. (n.d.). <em>IFRS 2 Share-based payment<\/em>. https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-2-share-based-payment\/<\/li>\n<li>\u7406\u5f8b\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u7121\u65e5\u671f\uff09\u3002\u9650\u5236\u578b\u80a1\u7968\u4e4b\u8ab2\u7a05\u65b9\u5f0f\u3002https:\/\/www.leeandli.com\/TW\/Newsletters\/4811.htm<\/li>\n<li>\u8b49\u5238\u4ea4\u6613\u6cd5\u7b2c 28 \u689d\u4e4b 2\u3002\u5168\u570b\u6cd5\u898f\u8cc7\u6599\u5eab\u3002https:\/\/law.moj.gov.tw\/LawClass\/LawSingle.aspx?pcode=G0400001&amp;flno=28-2<\/li>\n<li>\u7406\u5f8b\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff08\u7121\u65e5\u671f\uff09\u3002\u5916\u570b\u516c\u53f8\u54e1\u5de5\u53d6\u5f97\u4e26\u57f7\u884c\u54e1\u5de5\u8a8d\u80a1\u6b0a\u4e4b\u8ab2\u7a05\u3002https:\/\/www.leeandli.com\/TW\/Newsletters\/2475.htm<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">\u91cd\u8981\u8072\u660e<\/h2>\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u7531\u963f\u723e\u767c\u8b49\u5238\u6295\u8cc7\u9867\u554f\u80a1\u4efd\u6709\u9650\u516c\u53f8\u7de8\u88fd\uff0c\u50c5\u4f9b\u53c3\u8003\uff0c\u4e0d\u69cb\u6210\u4efb\u4f55\u91d1\u878d\u5546\u54c1\u4e4b\u8981\u7d04\u3001\u62db\u652c\u6216\u63a8\u4ecb\uff0c\u4ea6\u975e\u91dd\u5c0d\u7279\u5b9a\u6295\u8cc7\u4eba\u4e4b\u500b\u5225\u6295\u8cc7\u5efa\u8b70\u6216\u7a05\u52d9\u3001\u6cd5\u5f8b\u610f\u898b\uff1b\u6cd5\u898f\u8207\u7a05\u52d9\u898f\u5b9a\u4ee5\u4e3b\u7ba1\u6a5f\u95dc\u516c\u5e03\u4e4b\u6cd5\u898f\u3001\u5b50\u6cd5\u8207\u51fd\u4ee4\u70ba\u6e96\uff0c\u5be6\u969b\u9069\u7528\u8acb\u6d3d\u6703\u8a08\u5e2b\u6216\u5f8b\u5e2b\u3002\u6587\u4e2d\u60c5\u5883\u8a66\u7b97\u70ba\u5047\u8a2d\u689d\u4ef6\u4e0b\u4e4b\u7d50\u679c\uff0c\u975e\u5c0d\u672a\u4f86\u4e4b\u9810\u6e2c\u6216\u4fdd\u8b49\u3002\u963f\u723e\u767c\u8b49\u5238\u6295\u8cc7\u9867\u554f\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3000115\u91d1\u7ba1\u6295\u9867\u65b0\u5b57\u7b2c019\u865f<\/p>","protected":false},"excerpt":{"rendered":"<p>\u9650\u5236\u578b\u80a1\u7968\u8207\u54e1\u5de5\u8a8d\u80a1\u6b0a\uff1a\u8ab0\u80fd\u767c\u3001\u96e2\u8077\u600e\u9ebc\u6536\u56de\u3001\u5176\u4ed6\u6240\u5f97\u600e\u9ebc\u7b97\u3001\u80a1\u50f9\u8dcc\u4e86\u8ab0\u6b78\u96f6\uff0c\u9644\u540c\u4e00\u54e1\u5de5\u8a66\u7b97\u3002<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"\u9650\u5236\u578b\u80a1\u7968\u8207\u54e1\u5de5\u8a8d\u80a1\u6b0a\uff1a\u8ab0\u80fd\u767c\u3001\u96e2\u8077\u600e\u9ebc\u6536\u56de\u3001\u5176\u4ed6\u6240\u5f97\u600e\u9ebc\u7b97\u3001\u80a1\u50f9\u8dcc\u4e86\u8ab0\u6b78\u96f6\uff0c\u9644\u540c\u4e00\u54e1\u5de5\u8a66\u7b97\u3002","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"jetpack_seo_schema_type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[564],"tags":[793,792,644,787,790,791,646,643,671,789,788],"class_list":["post-17032","post","type-post","status-publish","format-standard","hentry","category-564","tag-ifrs-2","tag-rsu","tag-644","tag-787","tag-790","tag-791","tag-646","tag-643","tag-671","tag-789","tag-788"],"blocksy_meta":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/17032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17032"}],"version-history":[{"count":1,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/17032\/revisions"}],"predecessor-version":[{"id":17033,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=\/wp\/v2\/posts\/17032\/revisions\/17033"}],"wp:attachment":[{"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.roboadvisor.com.tw\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}